63). The operational objective is to ensure productivity and efficiency of company operations. This means that companies must implement a system of internal controls, consisting of exceptional management and already having a predefined operational and strategic business objective (p. 63). The informational objectives of internal control are to ensure reliable financial data within the company's decision-making process (p. 63). Furthermore, the information objective involves the beginning of the process of updates, provides reliable and relevant financial information that is used as guidelines for decisions of internal and external stakeholders (p. 63). Finally, the acquiescence or alignment objective defines the extent to which the internal control structure is consistent with the company's overall business strategy and additional internal control processes, decisions and regulations currently in force (p..